Unemployment Reserves Commission v. Meilink

WILBUR, Circuit Judge.

This is an appeal from an order of the bankruptcy court denying a claim for a portion of the interest included in the appellant’s claim for taxes or “contributions” to unemployment reserves and for interest thereon due to it as an agency of the state of California. The amount of the “contribution” by the appellant was $822.40 in 1937. The trustee paid $936.35, principal and interest, on February 13, 1939. The amount of unpaid interest (5 per cent) was $156. The trustee filed objections to the claim of priority for the balance of the unpaid interest (6 per cent) which he…